The Office of the Commissioner (Appeals), GST & Central Excise in Vadodara has issued a public notice addressing ongoing challenges faced by taxpayers and businesses in filing appeals on the GST portal. The notice highlights procedural clarifications and offers support measures to ensure smoother compliance with appeal-related requirements.
The notice, dated February 18, 2026, refers to provisions under Section 112 of the Central Goods and Services Tax Act, 2017. It reiterates that appeals to the GST Appellate Tribunal must be filed within three months from the date of communication of the order issued by the First Appellate Authority, or by June 30, 2026—whichever is later. Importantly, such appeals are required to be submitted online through the GST portal.
Authorities acknowledged that members of trade and industry have encountered technical and procedural difficulties while filing appeals. Among the key issues reported:
- Appeals under Section 107 were sometimes filed manually instead of through the designated online form (APL-01).
- Non-reflection of APL-04 forms on the GST portal.
- General confusion regarding online submission requirements.
These challenges have reportedly caused delays and uncertainty among taxpayers attempting to comply with legal timelines.
To address these concerns, the Commissionerate has urged all stakeholders within the jurisdictions of Vadodara-I and Vadodara-II to report issues related to the unavailability or malfunctioning of appeal forms on the GST portal.
Affected individuals and businesses are advised to contact the office via email at commr-appl-vad@gov.in, clearly mentioning the subject:
“Difficulty in filing Appeal before GSTAT against OIAs filed Manually / online with ‘Vadodara Appeals’.”
The office has requested that all communications include relevant details such as GST Identification Number (GSTIN), DRC-07 reference number, APL-01 ARN (if filed online), Copy of APL-01 (if filed offline) and Copy of the Order-in-Appeal (OIA)
Additionally, a helpline number (0265-2961014) has been provided for further assistance.
The notice has been issued under the authority of Jai Kumar Meena, Commissioner (Appeals), who emphasized that the initiative is a proactive step to ensure that genuine taxpayers are not disadvantaged due to technical glitches or procedural ambiguities.
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